Rule 96(10) of Advance License of Import
Challenges
A client from the power industry imported capital goods under an EPCG licence. Although only partial goods were received initially, IGST customs duty was paid on the full purchase order value. When the remaining goods arrived later, the department again demanded duty, and the client paid—resulting in duplicate duty payment. The department also issued a notice treating the transaction as duplication, increasing compliance pressure and financial exposure.
Results
Our trade compliance team reviewed the EPCG license terms and the complete import trail, reconciled PO vs Bills of Entry vs receipts vs duty payments, and prepared a strong evidence pack. We filed the refund application against the notice and provided all required clarifications and documents to establish duplication of duty payment. The department sanctioned the refund in 2023, enabling recovery of the excess duty paid.
Testimonial
"This EPCG import matter became complicated and resulted in duplicate duty payment and a notice. Wolf Global handled the case with strong documentation and accurate reconciliation. Their team filed the refund properly and got the refund sanctioned in 2023. Very professional and reliable support." (Hyderabad)